The aim of the work is to study the processes of automated customs control development in modern conditions. The author considers the stages of the influence of information and communication technologies on the customs control system and describes the processes of customs control automation associated with the automated registration of goods declarations and automated clearance of goods by customs authorities. The research methodology includes historical, comparative legal analysis, classification and formalization methods. The author characterizes automated customs control as a type of customs control in general. Automated customs control is positioned by the author as a type of documentary current control. Two factors of customs control automation are identified: information and technical support and administrative and procedural support. In conclusion, the author highlights the main features of automated customs control, taking into account its administrative and procedural support. The decision on the results of automated customs control is a managerial decision in a qualitatively new form, which should be as secure as possible in administrative and procedural terms in order to protect the rights and legitimate interests of the entities subjected to customs control.
|
